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Measure inside for a condo, outside for an SFR. That's the standard I believe, although a 1000 Sf condo would then have more interior space than a 1000 Sf SFR. :?
I believe Lee is correct, but, then it is no longer gross living area but instead is net living area. If you measure the interior in our county, the square footage will never match what the Assessor's Office has. It makes no sense to me. Your interior wall is someone elses exterior wall & vice versa or so it seems to me.
I have been known to do my measurements then spend a pragraph explaining why I am not using that measure in the grid. I override the auto-fill in the grid so I am comparaing 'apples to apples'. square peg, round hole all day long :roll:
I was taught to measure the inside of a condo and the exterior of the SF. I'm still waiting to measure a condo and find my measurements and those of the master deed floor plan to be even moderately close!